| 上市公司独立董事制度研究综述 |
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| 引用本文： | 张庆. 上市公司独立董事制度研究综述[J]. 财会通讯, 2006, 0(4) |
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| 作者姓名： | 张庆 |
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| 作者单位： | 湖北经济学院会计学院 湖北武汉430072 |
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| 摘 要： | 在我国上市公司中引入独立董事制度,是完善我国公司治理结构、加强对上市公司监管的重要步骤,也是学界激烈争论的焦点。本文从理论研究和实证研究两个方面,对2002来以来国内关于独立董事制度的研究文献进行了梳理和综述。
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| 关 键 词： | 上市公司 独立董事 公司治理 |
A Research Summary of Independent Director System of Listed Company in China |
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| Zhang Qing. A Research Summary of Independent Director System of Listed Company in China[J]. Communication of Finance and Accounting, 2006, 0(4) |
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| Authors: | Zhang Qing |
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| Abstract: | The introduction of the institution of independent director into the China-listed Companies is an important step to improve the corporate governance and regulation in China, which has been a focus of the research and discussion. This paper will review on the evolution of the theory of independent director in the listed companies and show some empirical evidence. |
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| Keywords: | Iisted companies Independent directors Corporate governance |
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